2010 (7) TMI 116

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....cial) and Hon'ble Mr. P.Karthikeyan, Member (Technical) Per: M.V.Ravindran This stay petition is filed for waiver of pre-deposit of the following amounts:- a. Tax: Rs.1,22,64,667/- b. Interest. c. Penalty: Rs.200/- per day u/s 76. d. Penalty: Rs.1000/- u/s 77. e. Penalty: Rs.1,22,64,667/- u/s 78. 2. After hearing both sides for sometime on the stay petition, we find that th....

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.... Accountant certificate which give bifurcation of the expenses incurred and charged by the appellant to his customers. On perusal of the records, we find that this Chartered Accountant certificate was not produced before the adjudicating authority to come to a conclusion. In view of the above, without expressing any opinion on the merits of the case, keeping all the issues open, we remand the matt....